IRS Extends Tax Deadlines in Some States Due to Natural Disasters

Last updated Nov. 5, 2026.

The Internal Revenue Service (IRS) has announced tax relief for taxpayers in areas impacted by recent federally declared disasters. Find out if you qualify by finding your state below. To confirm the latest deadlines and eligible counties, boroughs, or tribal areas, reference the official IRS disaster-relief page.

States with automatic extensions to file and pay 2025 taxes due to natural disasters

Taxpayers affected by natural disasters in several states and territories may get an automatic extension to file and pay their federal taxes. As of Nov. 5, 2026, the currently active disaster tax deadlines listed on the IRS disaster-relief page apply to parts of Hawaii, Indiana, Louisiana, Michigan, Mississippi, Nebraska, South Dakota, Washington, West Virginia, Wisconsin, and the Commonwealth of the Northern Mariana Islands.

Jan. 7, 2027

• Nebraska – Knox County (September severe storm). IRS announcement

Feb. 1, 2027

• Hawaii – Hawaii County (earthquake). IRS announcement
• Indiana – Carroll, Cass, Dearborn, Decatur, Delaware, Fayette, Fountain, Franklin, Grant, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Parke, Pike, Porter, Pulaski, Putnam, Randolph, Rush, Starke, Tipton, Union, Vermillion, Warren, and Wayne counties. IRS announcement
• Mississippi – Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties (Tropical Storm Arthur). IRS announcement
• Nebraska – Arthur, Dawson, Frontier, Garden, Grant, Keith, Lincoln, Morrill, Red Willow, and Saunders counties (March wildfires); Custer County (April wildfire); Buffalo, Fillmore, Gage, Howard, Jefferson, Nemaha, Richardson, Thayer, and Thurston counties (May storms); Dawes County (May wildfires); Sioux County (June wildfires).
• Northern Mariana Islands – Rota, Saipan, and Tinian (Super Typhoon Bavi). IRS announcement
• Ohio – Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum, and Perry counties. IRS announcement
• South Dakota – Oglala Sioux Tribe. IRS announcement
• Texas – Atascosa, Austin, Bandera, Bastrop, Bexar, Blanco, Brazoria, Brewster, Burnet, Caldwell, Colorado, Comal, Crockett, DeWitt, Dimmit, Edwards, Fayette, Fort Bend, Frio, Galveston, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Harris, Hays, Jackson, Karnes, Kendall, Kerr, Kimble, Kinney, La Salle, Lavaca, Lee, Live Oak, Llano, Mason, Matagorda, Maverick, McMullen, Medina, Menard, Mitchell, Pecos, Real, Schleicher, Sutton, Terrell, Travis, Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Williamson, Wilson, Zapata, and Zavala counties. IRS announcement
• Washington – Douglas County; Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima counties; plus the Confederated Tribes and Bands of the Yakama Nation, Confederated Tribes of the Colville Reservation, and Spokane Tribe of Indians. IRS announcement
• West Virginia – Barbour, Doddridge, Lewis, Pendleton, Pleasants, Randolph, Ritchie, Tucker, Tyler, Upshur, and Wetzel counties (July storms). IRS announcement
• Wisconsin – Forest, Outagamie, Vilas, and Winnebago counties (July storms and tornadoes). IRS announcement

Feb. 4, 2027

• Alabama – Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties (Hurricane Isaias). IRS announcement
• Guam – Entire territory (Super Typhoon Bavi). IRS announcement
• New Mexico – Pueblo of Zuni. IRS announcement
• West Virginia – Fayette, Harrison, and Kanawha counties (August storms and flooding). IRS announcement

Feb. 8, 2027

• Florida – Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington counties (Hurricane Isaias). IRS announcement

Most of the 2025 disaster deadlines that previously applied to other states have now expired.

Tax relief for farmers and ranchers nationwide

New federal tax relief: Extended replacement period for livestock sold due to drought. Farmers and ranchers whose drought-sale replacement period was set to expire at the end of 2025 now have until the end of their next tax year to replace the livestock and defer related gains.

Why: Exceptional, extreme, or severe drought conditions between Sept. 1, 2024, and Aug. 31, 2025

Who is eligible: Farmers and ranchers in areas listed in Notice 2025-52, which includes 49 states, the District of Columbia, and U.S. territories that experienced qualifying drought conditions determined by the National Drought Mitigation Center.

The relief applies to:

• Farmers and ranchers who sold or exchanged livestock (held for draft, dairy, or breeding purposes) because of drought conditions.
• Eligible taxpayers may defer recognizing capital gains from the forced sale or exchange of qualified livestock.
• The usual two-year replacement period to purchase or exchange livestock is extended to four years.
• If drought conditions persist, the IRS may further extend the replacement period.
• Farmers and ranchers have until the end of their first tax year after the first drought-free year following the four-year replacement period (to replace the sold/exchanged livestock).
• The relief does not apply to poultry sales or to livestock raised for slaughter or held for sporting purposes.

Additional resources:

• Notice 2025-52 – Lists all qualifying counties and regions.
• Notice 2006-82 – Provides examples and detailed guidance on how this provision works.
• Publication 225, Farmer’s Tax Guide – Explains reporting drought-related livestock sales and other farm tax issues.

Hurricane Helene tax relief

Earlier IRS relief was tied to Hurricane Helene, which affected taxpayers in states such as Alabama, Florida, Georgia, North Carolina, South Carolina, Tennessee, and Virginia. Those deadlines were important to affected taxpayers at the time, but they have since passed. If you are looking for older Hurricane Helene guidance, it may still appear on the IRS archive pages.

All states with extended tax filing deadlines

The Federal Emergency Management Agency (FEMA) has issued disaster declarations for some states due to flooding, wildfires, landslides, severe storms, and other events. Because of this, the IRS has granted eligible taxpayers a tax deadline extension.

Disaster deadlines change frequently, and many extensions from 2024 and 2025 have already expired. The most reliable way to verify whether you still qualify is to check the IRS disaster-relief page, but below are the states and localities with currently active federal disaster tax relief listed on the IRS disaster-relief page as of Nov. 5, 2026.

Alabama (Hurricane Isaias) — Feb. 4, 2027

New federal tax filing and payment due date: Feb. 4, 2027

Why: Hurricane Isaias that began on Oct. 7, 2026

Who is eligible: Individuals and businesses in Autauga, Baldwin, Barbour, Bibb, Bullock, Butler, Chambers, Chilton, Clarke, Choctaw, Coffee, Conecuh, Coosa, Covington, Crenshaw, Dale, Dallas, Elmore, Escambia, Geneva, Greene, Hale, Henry, Houston, Lee, Lowndes, Macon, Marengo, Mobile, Monroe, Montgomery, Perry, Pickens, Pike, Russell, Sumter, Tallapoosa, Tuscaloosa, Washington, and Wilcox counties. Taxpayers outside the covered disaster area whose records necessary to meet a deadline are located in the disaster area may also qualify.

The new Feb. 4 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after Oct. 7, 2026, and before Feb. 4, 2027.
• Quarterly payroll and certain excise tax returns normally due Nov. 2, 2026.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due Oct. 7–21, 2026, if made by Oct. 22.
• Fees for copies of previously filed returns are waived. Put declaration number AL-0017-DR in bold at the top of Form 4506 or Form 4506-T.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Florida (Hurricane Isaias) — Feb. 8, 2027

New federal tax filing and payment due date: Feb. 8, 2027

Why: Hurricane Isaias, with a corrected relief start date of Oct. 6, 2026

Who is eligible: Individuals and businesses in Baker, Bay, Calhoun, Citrus, Columbia, Dixie, Escambia, Franklin, Gadsden, Gilchrist, Gulf, Hamilton, Holmes, Jackson, Jefferson, Lafayette, Leon, Levy, Liberty, Madison, Okaloosa, Santa Rosa, Suwannee, Taylor, Wakulla, Walton, and Washington counties.

The new Feb. 8 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments due on or after the corrected Oct. 6, 2026, start date and before Feb. 8, 2027.
• Quarterly payroll and certain excise tax returns normally due Nov. 2, 2026, and Feb. 1, 2027.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due Oct. 6–20, 2026, if made by Oct. 21.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 3655-EM.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Guam (Super Typhoon Bavi) — Feb. 4, 2027

New federal tax filing and payment due date: Feb. 4, 2027

Why: Super Typhoon Bavi that began July 4, 2026

Who is eligible: Individuals and businesses in the territory of Guam.

The new Feb. 4 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after July 4, 2026, and before Feb. 4, 2027.
• Quarterly payroll and certain excise tax returns normally due July 31 and Nov. 2, 2026, and Feb. 1, 2027.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due July 4–19, 2026, if made by July 20.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 4946-DR.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Hawaii (Hawaii County Earthquake) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Earthquake in Hawaii County that began on May 22, 2026

Who is eligible: Individuals and businesses in Hawaii County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Eligible 2025 individual returns with a valid extension. If you were affected by both HI-2026-01 and HI-2026-03, an IRS correction extends your April 15, 2026, returns and tax payments to Feb. 1, 2027.
• Estimated tax payments originally due on or after May 22, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after May 22, 2026, and before June 8, 2026, are abated if deposits are made by June 8, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4936-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4936-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: The IRS deleted its earlier statement excluding April 15 tax payments. This combined-event relief applies to Hawaii County taxpayers affected by both disasters.

Indiana — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms, straight-line winds, tornadoes, and flooding that began on Aug. 11, 2026

Who is eligible: Individuals and businesses in Carroll, Cass, Dearborn, Decatur, Delaware, Fayette, Fountain, Franklin, Grant, Hamilton, Hancock, Henry, Lake, LaPorte, Madison, Marion, Morgan, Parke, Pike, Porter, Pulaski, Putnam, Randolph, Rush, Starke, Tipton, Union, Vermillion, Warren, and Wayne counties. Taxpayers outside the covered area whose necessary records are in the disaster area may also qualify.

Note: The IRS posted an update on Oct. 8 adding nine additional counties; the list above has been updated accordingly.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after Aug. 11, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after Aug. 11, 2026, and before Aug. 26, 2026, are abated if deposits are made by Aug. 26, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4933-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4933-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Mississippi (Tropical Storm Arthur) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Tropical Storm Arthur that began on June 18, 2026

Who is eligible: Individuals and businesses in Covington, George, Greene, Hancock, Harrison, Pearl River, Stone, and Wayne counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after June 18, 2026.
• Quarterly payroll and certain excise tax returns normally due on July 31, 2026, Nov. 2, 2026, and Feb. 1, 2027.
• Penalties on payroll and excise tax deposits due on or after June 18, 2026, and before July 6, 2026, are abated if deposits are made by July 6, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4930-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4930-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: This relief (MS-2026-03) is separate from the five-county Mississippi relief (MS-2026-02) with a Nov. 2, 2026, deadline.

Nebraska (March wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on March 12, 2026

Who is eligible: Individuals and businesses in Morrill, Garden, Arthur, Keith, Grant, Lincoln, Dawson, Frontier, Saunders, and Red Willow counties. The IRS may extend the same relief to additional counties added later to the disaster area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after March 12, 2026.
• Estimated tax payments originally due on or after March 12, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on April 30, July 31, and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after March 12, 2026, and before March 27, 2026, are abated if deposits are made by March 27, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0010-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Nebraska (September Severe Storm) — Jan. 7, 2027

New federal tax filing and payment due date: Jan. 7, 2027

Why: A severe storm that began Sept. 9, 2026

Who is eligible: Individuals and businesses in Knox County.

The new Jan. 7 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after Sept. 9, 2026, and before Jan. 7, 2027.
• Quarterly payroll and certain excise tax returns normally due Nov. 2, 2026.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due Sept. 9–23, 2026, if made by Sept. 24.
• Fees for copies of previously filed returns are waived. Put declaration number SD-0016-DR in bold at the top of Form 4506 or Form 4506-T.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Nebraska (Pressey fire) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: The Pressey Fire in central Nebraska that began on April 22, 2026

Who is eligible: Individuals and businesses in Custer County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after April 22, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after April 22, 2026, and before May 7, 2026, are abated if deposits are made by May 7, 2026.

Additional relief available:

• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0011-DR in bold at the top of Form 4506 or Form 4506-T).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Nebraska (May severe storms) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms that began on May 15, 2026

Who is eligible: Individuals and businesses in Buffalo, Fillmore, Gage, Jefferson, Nemaha, Richardson, Thayer, Thurston, and Howard counties. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after May 15, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after May 15, 2026, and before June 1, 2026, are abated if deposits are made by June 1, 2026.

Additional relief available:

• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0012-DR in bold at the top of Form 4506 or Form 4506-T).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Nebraska (May Wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on May 16, 2026

Who is eligible: Individuals and businesses in Dawes County. The IRS may extend the same relief to additional counties added later to the disaster area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after May 16, 2026.
• Estimated tax payments originally due on or after May 16, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after May 16, 2026, and before June 1, 2026, are abated if deposits are made by June 1, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0013-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Nebraska (June wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on June 9, 2026

Who is eligible: Individuals and businesses in Sioux County. The IRS may extend the same relief to additional counties added later to the disaster area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individual income tax returns and payments normally due on or after June 9, 2026.
• Estimated tax payments originally due on or after June 9, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after June 9, 2026, and before June 24, 2026, are abated if deposits are made by June 24, 2026.

Additional relief available:

• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0014-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected individuals who received relief payments related to these wildfires should see Publication 525 and consult their tax return preparer to determine whether those payments are included in gross income.
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

New Mexico (Pueblo of Zuni) — Feb. 4, 2027

New federal tax filing and payment due date: Feb. 4, 2027

Why: Severe storms and flooding that began July 16, 2026

Who is eligible: Individuals and businesses in the Pueblo of Zuni.

The new Feb. 4 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after July 16, 2026, and before Feb. 4, 2027.
• Quarterly payroll and certain excise tax returns normally due July 31 and Nov. 2, 2026, and Feb. 1, 2027.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due July 16–30, 2026, if made by July 31.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 4954-DR.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Northern Mariana Islands (Super Typhoon Bavi) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Super Typhoon Bavi that began on July 4, 2026

Who is eligible: Individuals and businesses on the islands of Rota, Saipan, and Tinian. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 21, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 4, 2026, and before July 19, 2026, are abated if deposits are made by July 19, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4931-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4931-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: This Bavi relief (NMI-2026-02) is separate from the Sinlaku extension (NMI-2026-01), which expired Nov. 2, 2026. The IRS clarified on Aug. 21 that the payroll-return extension applies only to returns originally due July 31 and Nov. 2, 2026.

Ohio — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms, straight-line winds, tornadoes, flooding, and landslides that began Aug. 10, 2026

Who is eligible: Individuals and businesses in Clermont, Franklin, Hamilton, Licking, Morgan, Muskingum, and Perry counties.

The new Feb. 1 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after Aug. 10, 2026, and before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due Nov. 2, 2026.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due Aug. 10–24, 2026, if made by Aug. 25.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 4945-DR.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

South Dakota (Oglala Sioux Tribe) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms, straight-line winds, and flooding that began on June 2, 2026

Who is eligible: Individuals and businesses in the Oglala Sioux Tribe designated area. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after June 2, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after June 2, 2026, and before June 17, 2026, are abated if deposits are made by June 17, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4941-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4941-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Texas (July Severe Storms) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms that began July 14, 2026

Who is eligible: Individuals and businesses in Atascosa, Austin, Bandera, Bastrop, Bexar, Blanco, Brazoria, Brewster, Burnet, Caldwell, Colorado, Comal, Crockett, DeWitt, Dimmit, Edwards, Fayette, Fort Bend, Frio, Galveston, Gillespie, Goliad, Gonzales, Grimes, Guadalupe, Harris, Hays, Jackson, Karnes, Kendall, Kerr, Kimble, Kinney, La Salle, Lavaca, Lee, Live Oak, Llano, Mason, Matagorda, Maverick, McMullen, Medina, Menard, Mitchell, Pecos, Real, Schleicher, Sutton, Terrell, Travis, Uvalde, Val Verde, Victoria, Waller, Washington, Webb, Wharton, Williamson, Wilson, Zapata, and Zavala counties.

The new Feb. 1 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after July 14, 2026, and before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due July 31 and Nov. 2, 2026.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due July 14–28, 2026, if made by July 29.
• Fees for copies of previously filed returns are waived. Put declaration number SD-0018-DR in bold at the top of Form 4506 or Form 4506-T.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available. Consult your plan administrator or IRA provider.

View the official IRS announcement.

Washington (Douglas County wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on July 31, 2026

Who is eligible: Individuals and businesses in Douglas County. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 31, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 31, 2026, and before Aug. 17, 2026, are abated if deposits are made by Aug. 17, 2026.

Additional relief available:

• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns (put disaster declaration number SD-0015-DR in bold at the top of Form 4506 or Form 4506-T).
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: This relief (WA-2026-02) applies to Douglas County only. It is separate from the multi-county and tribal wildfire relief (WA-2026-03) announced the same day.

Washington (wildfires) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Wildfires that began on July 31, 2026

Who is eligible: Individuals and businesses in Chelan, Ferry, Okanogan, Spokane, Stevens, and Yakima counties. This relief also extends to businesses and residents within the Confederated Tribes and Bands of the Yakama Nation, the Confederated Tribes of the Colville Reservation, and Spokane Tribe of Indians. Taxpayers outside the covered disaster area whose records are located in the disaster area may also qualify for relief.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 31, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 31, 2026, and before Aug. 17, 2026, are abated if deposits are made by Aug. 17, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-3650-EM on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (3650-EM).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

West Virginia (July Storms and Flooding) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms, straight-line winds, tornadoes, flooding, landslides, and mudslides that began on July 21, 2026

Who is eligible: Individuals and businesses in Barbour, Doddridge, Lewis, Pendleton, Pleasants, Randolph, Ritchie, Tucker, Tyler, Upshur, and Wetzel counties. Taxpayers outside the covered area whose necessary records are in the disaster area may also qualify.

The new Feb. 1, 2027, deadline applies to:

• Individuals who had a valid extension to file their 2025 individual income tax return. Tax payments related to those 2025 returns that were due on April 15, 2026, are not eligible for this relief.
• Estimated tax payments originally due on or after July 21, 2026. Affected taxpayers will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due on July 31 and Nov. 2, 2026.
• Penalties on payroll and excise tax deposits due on or after July 21, 2026, and before Aug. 5, 2026, are abated if deposits are made by Aug. 5, 2026.

Additional relief available:

• Disaster-related casualty losses are claimable on federal returns for either the year of the event (2026) or the prior year (2025). To claim a disaster loss, put FEMA disaster number FEMA-4932-DR on your return.
• Qualified disaster relief payments are generally excluded from gross income, including amounts for personal, family, living, or funeral expenses, and home repairs.
• Possible retirement plan or IRA-related relief, including special disaster distributions and hardship withdrawals.
• Waiver of fees for affected taxpayers requesting copies of previously filed returns with FEMA declaration number (4932-DR).
• The IRS automatically identifies affected taxpayers in the covered disaster area.
• Affected taxpayers outside the disaster area can call the IRS Special Services toll-free number at 866-562-5227 to request relief.

View the official IRS announcement.

Note: The IRS added Barbour, Doddridge, Pendleton, Randolph, Tucker, Tyler, and Wetzel counties on Oct. 19, 2026. The Aug. 21 clarification limiting the payroll-return extension to returns originally due July 31 and Nov. 2, 2026, still applies.

West Virginia (August Storms and Flooding) — Feb. 4, 2027

New federal tax filing and payment due date: Feb. 4, 2027

Why: Severe storms and flooding that began Aug. 14, 2026

Who is eligible: Individuals and businesses in Fayette, Harrison, and Kanawha counties.

The new Feb. 4 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after Aug. 14, 2026, and before Feb. 4, 2027.
• Quarterly payroll and certain excise tax returns normally due Nov. 2, 2026, and Feb. 1, 2027.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due Aug. 14–30, 2026, if made by Aug. 31.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 4953-DR.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Wisconsin (July Storms and Tornadoes) — Feb. 1, 2027

New federal tax filing and payment due date: Feb. 1, 2027

Why: Severe storms and tornadoes that began July 27, 2026

Who is eligible: Individuals and businesses in Forest, Outagamie, Vilas, and Winnebago counties.

The new Feb. 1 deadline applies to:

• Individuals with a valid extension to file their 2025 individual income tax return. Payments due April 15, 2026, are not eligible for this relief.
• Estimated income tax payments originally due on or after July 27, 2026, and before Feb. 1, 2027.
• Quarterly payroll and certain excise tax returns normally due July 31 and Nov. 2, 2026.

Additional relief available:

• Payroll and excise deposit penalties are abated for deposits due July 27–Aug. 10, 2026, if made by Aug. 11.
• Eligible casualty losses may be claimed for 2026 or 2025. Use FEMA declaration number 4949-DR.
• Fees for copies of previously filed returns are waived.
• Qualified disaster relief payments are generally excluded from income.
• Retirement plan or IRA relief may be available, subject to plan rules.

View the official IRS announcement.

Note: The separate April storm extension under WI-2026-02 expired Nov. 2, 2026.

Prior-year and expired disaster extensions

Many federal disaster tax extensions from 2024, 2025, and early 2026 are no longer active. The IRS maintains the full list of current and past relief on its tax relief in disaster situations page.

Recently expired extensions:

Deadline	Areas	IRS release
May 1, 2026	Alaska; Montana (Blackfeet Indian Reservation, Lincoln County, Sanders County); Washington	AK-2025-04, MT-2026-02, WA-2025-03
June 8, 2026	Mississippi (all 82 counties); Tennessee (all 95 counties)	MS-2026-01, TN-2026-01
Aug. 20, 2026	Georgia (Clinch, Echols, and Brantley counties); Hawaii (Hawaii, Honolulu, Kauai, and Maui counties)	GA-2026-03, HI-2026-01
Sept. 28, 2026	Arizona (San Carlos Apache Tribe); Montana (Crow Tribe and Fort Peck Assiniboine and Sioux Tribes)	AZ-2026-01, MT-2026-03, MT-2026-04
Nov. 2, 2026	Louisiana (Tropical Storm Arthur); Michigan (April storms); Mississippi (May storms); Northern Mariana Islands (Super Typhoon Sinlaku); Wisconsin (April storms)	LA-2026-02, MI-2026-02, MS-2026-02, NMI-2026-01, WI-2026-02

Earlier major events whose deadlines have also passed include Hurricane Helene, Hurricane Milton, and other 2024–2025 severe storm relief. If you believe you qualified for relief but missed a deadline, call the IRS disaster hotline at 866-562-5227 or check the IRS announcement for your area on the disaster-relief page.

FAQs about extended tax deadlines

More information about extended tax deadlines due to natural disasters

If you’re looking for more natural disaster relief resources, check out the IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page.

This article is for informational purposes only and not legal or financial advice.

All TaxAct offers, products and services are subject to applicable terms and conditions. 

Citations

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Internal Revenue Service. “Extension of Replacement Period for Livestock Sold on Account of Drought.” Internal Revenue Service, n.d. Accessed 2 Nov. 2026.
Internal Revenue Service. “Part III – Administrative, Procedural, and Miscellaneous.” Internal Revenue Service, n.d. Accessed 2 Nov. 2026.
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Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by severe storms and flooding in the Pueblo of Zuni in New Mexico, various deadlines postponed to Feb. 4, 2027.” Internal Revenue Service, 14 Oct. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by Super Typhoon Bavi in the Northern Mariana Islands, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 7 Aug. 2026; updated 21 Aug. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, flooding and landslides in Ohio, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 14 Oct. 2026.
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Internal Revenue Service. “IRS announces tax relief for Texans impacted by July storms, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 27 Oct. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by wildfires in Douglas County Washington, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 31 Aug. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by wildfires in Washington, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 31 Aug. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by severe storms, straight-line winds, tornadoes, flooding, landslides and mudslides in West Virginia, various deadlines postponed to Feb. 1, 2027.” Internal Revenue Service, 7 Aug. 2026; updated 19 Oct. 2026.
Internal Revenue Service. “IRS announces tax relief for taxpayers impacted by severe storms and flooding in West Virginia, various deadlines postponed to Feb. 4, 2027.” Internal Revenue Service, 14 Oct. 2026.
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